Article: 50676
General Information
The DC – Form 2440 – Disability Income Exclusion screen is used to exclude certain disability income from taxation on your District of Columbia return (Form D-40). This exclusion is available only to disabled retirees under the age of 65.
On this screen, you can:
- Indicate who is claiming the exclusion (Taxpayer, Spouse, or Joint)
- Enter personal disability retirement details for both taxpayer and spouse
- Specify the number of weeks disability payments were received
- Indicate whether a prior year Physician’s Certificate was filed
- Complete one or both Physician’s Certifications of Permanent and Total Disability
Note: If both taxpayer and spouse are disabled, enter the taxpayer’s information in the first certificate and the spouse’s in the second certificate. Otherwise, only complete the first certificate.
Note: This exclusion applies only to disabled retirees under age 65.
How to Add
- Click on the State Taxes section on the left-hand side of the screen.
- Click the link I’d like to see the forms I’ve filled out or search for a form.
- Click on the dropdown menu for District of Columbia.
- Click on the Credits tab.
- Click on the 2440 – Disability Income Exclusion screen to add and open the form.
- Enter the applicable data.
- Click Save.
Further Information
For more details about DC disability exclusions, refer to these official publications:
2024 D-40 Instructions – District of Columbia Office of Tax and Revenue (PDF)
2024 D-2440 Instructions – Disability Income Exclusion (PDF):